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Bilancia : Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Indonesia
ISSN : 25495704     EISSN : 26855607     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Bilancia : Jurnal Ilmiah Akuntansi (p-ISSN: 2549-5704 ; e-ISSN: 2685-5607) yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) Pelita Indonesia Pekanbaru mempublikasikan artikel - artikel di bidang Akuntansi serta penelitian – penelitian lain yang terkait seperti akuntansi, perpajakan, akuntansi syariah, akuntansi keuangan, akuntansi manajemen, dan audit. Redaksi menerima artikel ilmiah dalam bentuk hasil penelitian, kajian analisis, aplikasi teori, dan studi kepustakaan tentang masalah-masalah akuntansi. Jurnal ini diterbitkan secara berkala setiap tiga bulan sekali (empat kali dalam setahun), yaitu pada bulan Maret, Juni, September, dan Desember.
Arjuna Subject : -
Articles 385 Documents
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THE RELATIONSHIP BETWEEN FINANCIAL RATIOS AND STOCK PRICES IN THE MANUFACTURING SECTOR COMPANIES IN THE HEALTHCARE AND CONSUMER NON-CYCLICAL SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2019 TO 2023 Helly Aroza Siregar; Agustian Anggoro; Yenny Wati; Irawati; Zulhelmi
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5968

Abstract

This study aims to determine the effect of several financial ratio which are debt to equity ratio, earnings per share, price earning ratio, dividend payout ratio, and return on equity on the stock prices of manufacturing companies in the Healthcare and Consumer Non-Cyclical sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Secondary data is used in this quantitative study. The sample was selected using a purposive sampling method, resulting in a total of 145 data observations derived from 8 companies over a five-year observation period. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 31. The results of this study indicate that the debt-to-equity ratio, earnings per share, and price-earnings ratio have a positive and significant effect on stock prices, dividend payout ratio has no effect on stock prices, while return on equity has a negative and significant influence on stock prices. This study implies that investors should adopt a comprehensive approach when evaluating stocks by considering multiple financial indicators simultaneously. For managers, the findings emphasize the importance of sustaining profitability, optimizing capital structure, and maintaining earnings quality to enhance investor confidence and support long-term stock value.
PROFITABILITAS, INTENSITAS MODAL, DAN LIKUIDITAS SEBAGAI DETERMINAN AGRESIVITAS PAJAK DI INDEKS SAHAM SYARIAH INDONESIA Kania Allya Irawan; Mardi; Wahyu Lestari
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5978

Abstract

Corporate actions aimed at massively minimizing tax liabilities, whether through legal loopholes or illegal means, are recognized as tax aggressiveness. Adopting a quantitative approach, this research aims to analyze the impact of profitability, capital intensity, and liquidity on such tax aggressiveness tendencies. The target population comprises non-financial companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2022–2024 period. Based on purposive sampling criteria, a total of 88 entities were selected as samples. Secondary data derived from annual financial statements were estimated using a multiple linear regression model processed via SPSS 29 software. The partial statistical test results confirm that the profitability variable has a significant negative effect on tax agressiveness. Conversely, both liquidity and capital intensity do not demonstrate any statistically significant influence. Concurrently, all independent variables exhibit a significant simultaneous effect, with an adjusted R-square value of 0.132. This figure indicates that the independent variables contribute 13.2% to the model, while the remaining 86.8% is explained by external factors outside the scope of this study. Future researchers are advised to expand the sector of studied issuers, extend the observation period, and incorporate additional variables such as corporate governance, firm size, moderating variables, or alternative proxies like Book-Tax Differences.
TRANSFORMASI DIGITAL UMKM MELALUI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI: EVALUASI SISTEM IPOS 5.0 PADA UD ABC Haripin; Diva Artha Meivia; Medina Haqi Pratiwi; Prita Aulia Oktaviani; Eny Ayu Wulandari; Marshanda Tasha Misvida; Yudha Febri Eka Wardana; Elsa Elsa; Siti Aisyah
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5979

Abstract

Digital transformation has become an important strategy for MSMEs to improve operational efficiency and competitiveness, one of which is through the implementation of the iPOS 5.0 Accounting Information System (AIS). This study aims to evaluate the implementation of iPOS 5.0 at UD ABC in supporting transaction recording, financial reporting, and the effectiveness of internal controls. The study employed a descriptive qualitative method with a case study approach. Data were collected through interviews with the finance department, observations, and document reviews. The findings indicate that iPOS 5.0 is capable of integrating inventory, sales, purchasing, payment, and accounting processes more effectively and efficiently. The system also provides financial information that is faster, more accurate, and reliable, thereby facilitating managerial decision-making. However, several weaknesses remain, including manual transaction authorization, limited report customization, and the absence of formal policies regarding risk management and information security.
IT CAPABILITY, IT GOVERNANCE, AND OPERATIONAL COST EFFICIENCY: EVIDENCE FROM INDONESIA Aninda Puji Adila; Khalilul Rahman; Diva Trimuliani; Aditya Novsa Pratama
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5983

Abstract

This study aims to examine the relationship between Information Technology (IT) capability, IT governance, and operational cost efficiency in Indonesian organizations through a systematic literature review approach. Using the PRISMA protocol, the study analyzed 27 Scopus-indexed articles published between 2021 and 2026 that specifically addressed digital capability, governance mechanisms, and cost efficiency outcomes in Indonesia. The findings reveal that IT capability contributes significantly to operational efficiency when supported by mature IT governance structures, while governance acts as a critical moderator that aligns technological investments with organizational objectives and cost-control mechanisms. The study introduces a novel integrated framework that combines the Resource-Based View, Dynamic Capabilities Theory, and the Technology Productivity Paradox to explain how governance transforms digital resources into sustainable efficiency gains. The implications of this research suggest that organizations should strengthen governance practices alongside technological development to maximize the financial benefits of digital transformation and achieve long-term operational sustainability. Penelitian ini bertujuan untuk menganalisis hubungan antara kapabilitas teknologi informasi (TI), tata kelola TI, dan efisiensi biaya operasional pada organisasi di Indonesia melalui pendekatan systematic literature review. Dengan menggunakan protokol PRISMA, penelitian ini menganalisis 27 artikel terindeks Scopus yang diterbitkan pada periode 2021–2026 dan secara khusus membahas kapabilitas digital, mekanisme tata kelola, serta hasil efisiensi biaya di Indonesia. Hasil penelitian menunjukkan bahwa kapabilitas TI memberikan kontribusi yang signifikan terhadap efisiensi operasional apabila didukung oleh struktur tata kelola TI yang matang, sementara tata kelola berperan sebagai moderator penting yang menyelaraskan investasi teknologi dengan tujuan organisasi dan mekanisme pengendalian biaya. Kebaruan penelitian ini terletak pada pengembangan kerangka konseptual terintegrasi yang menggabungkan Resource-Based View, Dynamic Capabilities Theory, dan Technology Productivity Paradox untuk menjelaskan bagaimana tata kelola mengubah sumber daya digital menjadi efisiensi yang berkelanjutan. Implikasi penelitian menunjukkan bahwa organisasi perlu memperkuat praktik tata kelola bersamaan dengan pengembangan teknologi guna memaksimalkan manfaat finansial dari transformasi digital dan mencapai keberlanjutan operasional jangka panjang.
ANALYSIS OF EARNINGS QUALITY IN HEALTHCARE SECTOR COMPANIES LISTED ON IDX Mimelientesa Irman; Fernando Owen; Okalesa Okalesa; Isma Dewita
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5989

Abstract

This study aims to examine the effect of Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth on Earnings Quality in healthcare sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all healthcare sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, totaling 38 companies. Meanwhile, the sample comprises 17 companies selected using the purposive sampling method. Secondary data were obtained from the Indonesia Stock Exchange. The independent variables used in this study are Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth, while the dependent variable is Earnings Quality. The research analysis method employs descriptive analysis and several types of evaluations using SPSS and SmartPLS software. The results of this study indicate that Capital Structure has a positive but insignificant effect on Earnings Quality, Profitability has a positive but insignificant effect on Earnings Quality, Liquidity has a negative but insignificant effect on Earnings Quality, Firm Size has a negative but insignificant effect on Earnings Quality, and Earnings Growth has a positive but insignificant effect on Earnings Quality in healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period.

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